Burlington Public Library MA

Accounting handbook

eng

Includes bibliographical references and index

index present

non fiction

Accounting handbook

handbooksbibliography

881386495

Financial accounting: the financial statements : Income statement reporting ; Balance sheet ; Statement of cash flows -- Financial accounting: financial reporting requirements : Interim reporting ; FASB Accounting Standards Codification ; Accounting changes ; Prior period adjustments ; Disclosure of accounting policies ; Segmental reporting ; Imputing interest on notes ; Business combinations ; Consolidation ; Investments in securities ; Fair value measurements ; Fair value option for financial assets and financial liabilities ; Leases ; Pension plans ; Other postretirement benefits ; Income tax accounting ; Foreign currency translation and transactions ; Financial instruments ; Related parties -- Management accounting/cost management I : Introduction: the role of management accounting ; Cost accounting vs. cost management ; Part I. processing cost data for cost accumulation : Cost concepts, terms, and classifications ; Cost-accumulation systems ; Costing joint products and by-products ; Allocation of service department costs to production departments ; Activity-based costing ; Activity-based management ; Just-In-Time (JIT) and Total Quality Management (TQM) ; Measuring quality costs ; Backflush costing ; Throughput ; Environmental costs and ecoefficiency ; Life-cycle costs and target costing ; Part II. Using cost data for planning : Cost behavior analysis: analysis of mixed costs ; Cost-volume-profit (CVP) and break-even analysis ; Absorption versus variable costing ; Budgeting for profit planning ; A shortcut approach to formulating the budget -- Management accounting/cost management II : Part III. Using cost data for control : Responsibility accounting: introduction ; Standard costs and variance analysis for cost centers-- Segmental reporting for profit centers ; Responsibility accounting for investment centers ; Balanced scorecard ; Transfer pricing ; Part IV. Using cost data for decision making : Short-term and nonroutine decisions ; Capital budgeting decisions ; How does MACRS affect investment decisions -- Financial statement analysis : Importance ; Horizontal analysis ; Ratio analysis ; Summary and limitations of ratio analysis --Individual income taxation: preparation and planning : How to postpone taxes ; Sources of tax-exempt income ; How to delay paying tax on interest ; Gains or losses on securities transactions ; Tax strategies when children are involved ; Itemized deductions ; Self-employment ; Personal exemptions ; Standard deduction ; Tax implications of pension plans ; Real estate transactions ; Gifts ; Determination of tax ; Estate planning ; Advantages of having a trust ; Alternative minimum tax -- Dictionary of accounting terms -- Information technology in accounting : Accounting packages ; Activity-Based Costing (ABC) software ; Spreadsheets (electronic worksheets) ; Auditing tasks ; Spreadsheet-assisted auditing ; Tax preparation and planning ; Using database management systems (DBMS) ; Software systems that impact value chain management ; Wireless technology -- Quantitative methods for accounting : Decision making ; Linear programming and shadow pricing ; Learning curve ; Inventory planning ; Program Evaluation and Review Technique (PERT) -- Auditing and internal control over financial reporting : Sarbanes-Oxley Act and the Public Company Accounting Oversight Board (PCAOB) ; Audit reports ; Compilation of financial statements ; Review of financial statements ; Reports on prospective financial statements ; Audit documentation ; Internal auditing ; Section 404 of the Sarbanes-Oxley Act ; The SOX section 302 and section 906 considerations -- Personal financial planning : Objectives of personal financial planning -- Governmental and nonprofit accounting : Characteristics of nonbusiness organizations ; Governmental accounting ; Nonprofit organizations and financial reporting -- International accounting and International Financial Reporting Standards (IFRS) : Introduction: Accounting dimensions of international business ; Foreign currency exchange rates ; U.S. GAAP vs. IFRS ; Required financial statements and structural differences in primary financial reporting ; IFRS differences affecting the statement of financial position ; IFRS differences affecting the income statement -- Forensic accounting : Why is forensic accounting necessary? ; When does one employ a forensic accountant? ; Where is a forensic accountant used? ; How does a forensic accountant work? ; Forensic accounting and fraud examination ; Forensic specialists' investigation procedure ; Forensic computing and the use of technology ; IT and data mining used to detect corporate fraud ; A case in forensic accounting -- Appendix A. Summary of the Sarbanes-Oxley Act of 2002 -- Appendix B. Sarbanes-Oxley compliance practice aid